24. The structure of this Part of these Regulations is as follows—
this Chapter contains preliminary provisions;
Chapter 2 contains provisions relating to the tax treatment of participants chargeable to income tax;
Chapter 3 contains provisions relating to the tax treatment of participants chargeable to corporation tax;
F1...
Textual Amendments
F1Words in reg. 24 omitted (1.1.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 12
25. This Part does not apply to an authorised investment fund if the fund—
(a)is a registered pension scheme within the meaning of Part 4 of the Finance Act 2004 M1, or
(b)is treated, under paragraph 1(1) of Schedule 36 to that Act, as having become such a scheme.
Marginal Citations